AKRUAL: Jurnal Akuntansi
Vol 11, No 1 (2019): AKRUAL: Jurnal Akuntansi

Influence of the Competency, Independency, Accountability and Audit Firm Size on Audit Quality

Rahmawati, Annisa (Unknown)
Agustia, Dian (Unknown)
Bernawati, Yustrida (Unknown)

Article Info

Publish Date
31 Oct 2019

Abstract

Audited financial statement was an assurance for users of financial statement for the reliability of the information they use for making business decisions. Therefore, this study was intended to empirically examine the effect of competence, independence, accountability, and size of public accounting firms on audit quality. the hypothesis to was tested Structural Equation Modeling (SEM), which makes it possible to measure latent variables and hypothesis testing simultaneously. The result showed that competence had a positive impact on audit quality. Meanwhile, independency, accountability and audit firm size do not support the hypothesis.

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Journal Info
AKRUAL: Jurnal Akuntansi
Website

Abbrev

aj

Publisher

Universitas Negeri Surabaya

Subject

Economics, Econometrics & Finance

Description

AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal ...